These proposals, presented on December 22, 2021, have their respective origins in the work of the OECD and G20, for the implementation of a global minimum tax rate (known as Pillar 2) and in the communication on business taxation for the 21st century (revision of the ATAD Directive to include measures to counter shell companies).
On 8 September, the Polish Government referred to the Parliament (Parliamentary document No 1532) a proposal for extensive changes concerning, among other things, tax law, and affecting the tax situation of both foreign investors and domestic businesses, and individuals. It has been announced that the relevant legislative acts will be adopted by the end of September.
The government has announced the allocation of an additional PLN 30 billion to continue support for entrepreneurs under the new anti-crisis programme in the second quarter of 2021. In April alone, the amounts paid out to entrepreneurs will total PLN 7 billion - by comparison, in March the sum of support amounted to PLN 3 billion. According to the government's announcements, the measures will mainly focus on maintaining jobs, but the new programme is also to be a background of the spring economic rebound that will follow the third wave of the pandemic.
On January 1, 2021, a new law on public procurement, adopted by the Polish Parliament on September 11, 2019, entered into force, (Journal of Laws of 2019, item 2019) . The new regulation aims to organize the public procurement system and further harmonize it with EU law.
On January 21, 2021, the President of the Republic of Poland signed the Act on the Promotion of Electricity Generation in Offshore Wind Farms (Offshore Act), which is expected to give momentum to the Polish renewable energy industry and form part of Poland's energy security system.